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Chapter Applying Excel Data 4/ Beginning work in process inventory 200 5 Units in process 65% 6 Completion with respect to tals 30% 7 Completion with respect to conversion & Costs in the beginning work process wintory $9.600 9 Materials cast 10 Conversion cost $5,575 11 Units started into production during the period 5.000 12 Costs added to production during the period 13 Materials cont $363,600 14 Conversion cost $350.900 15 Ending work in process inventory 16 Units in process 400 17 Completion with respect to materials 40% 18. Completion with respect to conversion 25% 19 20 Enter a fomola into each of the cells marked with a below 2 22. Weighted Average method: 23 24 Equivalent Units of Production 25 Materials Conversion 26 Units transferred to the next department 27 Equivalent units in ending work in process inventory 28 Matenas 0 20 Conversion 2 20 Equivalent units of production ? 2 31 32 Costs per Equivalent Unit 33 Materials Conversion 34 Cost of beginning work in process inventory $ 9,600 2 35 Coats added during the period ? 2 36 Total cost ? 2 37 Equivalent units of production 2 2 38 Cost por equivalent unit 2 7 19 40 Costs of Ending Work in Process Inventory and the Units Transferred Out 41 Materials Conversion Tota 42 Ending work in process inventory 43 Equivalent units 2 2 44 Cost per equivalent unit ? ? 45 Cost of ending work in process inventory ? 2 46 47 Units completed and transferred out 48 Units transferred to the next department 2 2 49 Cost per equivalent unit 2 2 50 Cost of units transferred out ? ? 51 52 Cost Reconciliation 53 Costs to be accounted for 54 Cost of beginning work in process inventory ? 55 Costs added to production during the period 2 56 Total cost to be accounted for 7 ST Costs accounted for as follows 58 Cost of ending work in process inventory 7 59 Cost of units transferred out ? 50 Total cost accounted for 2 61 02 53 04 2